The company s business trip accommodation is issued a special ticket or a general ticket

The following cases of invoicing for accommodation on business trips are as follows:

1. If it is a small-scale taxpayer's enterprise employee who goes on a business trip to stay in a hotel, he can choose to issue an ordinary VAT invoice;

2. If the employee of the general VAT taxpayer is staying in the hotel on a business trip, he should ask the hotel for a special VAT invoice.

What are the differences between special tickets and general tickets?

1. The role is different, special tickets can be deductible, and general tickets cannot be deductible. The tax deduction here can only be used for tax deduction by general taxpayers, and cannot be deducted by small-scale taxpayers;

2. The content of the invoice is different, and the special invoice should not only include the content recorded in the ordinary invoice, but also record the tax registration number, address, **, bank account and tax amount of both the buyer and the seller;

3. The invoice is different, the general ticket is the one that includes the tax amount, and the special ticket is not tax, and the tax and the tax are filled in separately.

[Legal basis].Article 21 of the Provisional Regulations of the People's Republic of China on Value Added Tax.

In the event of taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who requests a special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

In any of the following circumstances, no special VAT invoice shall be issued:

1) The purchaser of the taxable sale is an individual consumer;

2) The tax exemption provisions apply to taxable sales.

Local hotels with acquaintances can be opened

Generally, you need to be in a local brick-and-mortar hotel, and ask the waiter if you can provide an invoice before check-in

If you can provide an invoice after confirming the accommodation consumption, ask the waiter to issue a paper invoice or electronic invoice to you when you leave the accommodation

Legal analysis: When asking for invoices, it is necessary to distinguish different situations, if it is a small-scale taxpayer's enterprise employees who go on a business trip to stay in a hotel, they can choose to issue ordinary VAT invoices; If an employee of an enterprise of a general VAT taxpayer is staying in a hotel on a business trip, he or she shall obtain a special VAT invoice from the hotel.

Legal basis: According to Article 21 of the Provisional Regulations of the People's Republic of China on Value-Added Tax, a taxpayer shall issue a special VAT invoice to the purchaser who requests a special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

In any of the following circumstances, special VAT invoices shall not be issued: (1) the sale of goods or taxable services to individual consumers; (2) The tax exemption provisions apply to the sale of goods or taxable services; (3) Small-scale taxpayers sell goods or taxable services.

Legal analysis: If it is a small-scale taxpayer's enterprise employee who goes on a business trip to stay in a hotel, he can choose to issue an ordinary VAT invoice; If an employee of an enterprise of a general VAT taxpayer is staying in a hotel on a business trip, he or she shall obtain a special VAT invoice from the hotel.

Legal basis: The Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises In order to implement the decision-making and deployment of small and micro enterprises and further support the development of small and micro enterprises, the relevant matters related to the implementation of the inclusive tax reduction and exemption policy for small and micro enterprises are hereby notified as follows: 1. Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT.

Legal analysis: If it is a small-scale taxpayer's enterprise employee who goes on a business trip to stay in a hotel, he can choose to issue an ordinary VAT invoice; If an employee of an enterprise of a general VAT taxpayer is staying in a hotel on a business trip, he or she shall obtain a special VAT invoice from the hotel.

Legal basis: The Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises In order to implement the decision-making and deployment of small and micro enterprises and further support the development of small and micro enterprises, the relevant matters related to the implementation of the inclusive tax reduction and exemption policy for small and micro enterprises are hereby notified as follows: 1. Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT.

Local hotels with acquaintances can be opened

Generally, you need to be in a local brick-and-mortar hotel, and ask the waiter if you can provide an invoice before check-in

If you can provide an invoice after confirming the accommodation consumption, ask the waiter to issue a paper invoice or electronic invoice to you when you leave the accommodation

Legal analysis: There is an explanation in the order of the destruction of the stove, which party issued the invoice. Invoices are issued at the front desk of the hotel and need to be requested at the front desk at the time of accommodation.

Legal basis: "Measures of the People's Republic of China for the Administration of Invoices" Article 19 Units and individuals that sell goods, provide services and engage in other business activities shall issue invoices to the payer if they collect money for their business operations; In special cases, the payer will issue an invoice to the payee.